{"id":240443,"date":"2022-03-28T11:52:00","date_gmt":"2022-03-28T09:52:00","guid":{"rendered":"https:\/\/highgate.sk\/favourable-taxation-for-it-companies-in-slovakia-peter-varga-sa-vyjadroval-pre-touchit\/"},"modified":"2025-03-23T22:59:28","modified_gmt":"2025-03-23T21:59:28","slug":"favourable-taxation-for-it-companies-in-slovakia-peter-varga-sa-vyjadroval-pre-touchit","status":"publish","type":"post","link":"https:\/\/highgate.sk\/en\/favourable-taxation-for-it-companies-in-slovakia-peter-varga-sa-vyjadroval-pre-touchit\/","title":{"rendered":"Favourable taxation for IT companies in Slovakia. Peter Varga commented for TouchIT"},"content":{"rendered":"\n<p>Peter Varga gave an interview for TouchIT on the topic of preferential tax regime for developmentally active Slovak IT companies. These are the institutes of super deduction and patent box, which our tax system has known for a relatively short time. However, using both regimes, an IT company may not pay income tax in Slovakia for several years.<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/highgate.sk\/wp-content\/uploads\/2022\/03\/zdanovanie-it-firmy.jpg\" alt=\"\" class=\"wp-image-225882\"\/><\/figure>\n<\/div>\n<p>The <strong>Patent Box<\/strong> exempts from income tax up to 50% of the profits that a taxpayer (e.g. an IT company) makes from royalties for the grant of a right to use or for use:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>an invention protected by a patent or a technical solution protected by a utility model which results from research and development carried out by the taxpayer;<\/li>\n\n\n\n<li>a computer program that is the result of development by the taxpayer;<\/li>\n<\/ul>\n\n<p>The <strong>Patent Box<\/strong> also allows taxpayers to benefit from this exemption from income tax if they derive income from the sale of products which are the result of research and development carried out by the taxpayer and which are wholly or partly based on an invention protected by a patent or a technical solution protected by a utility model. Read more about Patent Box <a href=\"https:\/\/highgate.sk\/en\/sluzby\/tax-optimisation\/\">and optimization for IT and development companies<\/a>in the video by <a href=\"https:\/\/highgate.sk\/produkty\/patent-box-superodpocet-a-danove-kontroly-konferencia-2022\/\">Peter Varga<\/a>.<\/p>\n\n<p>The <strong>super-deduction <\/strong>for change is a tool by which a taxpayer (e.g. an IT company) can, for an economically unprofitable project (in the research or development phase), claim the costs of that project at least twice as much as the revenue from profitable projects. You can learn more about supercalculus in <em><a href=\"https:\/\/highgate.sk\/en\/sluzby\/tax-optimisation\/\">Super-deduction for research and development<\/a> <\/em>or at our <a href=\"https:\/\/highgate.sk\/produkty\/patent-box-superodpocet-a-danove-kontroly-konferencia-2022\/\">conference<\/a>.<\/p>\n\n<p>The full interview of Peter Varga for TouchIT can be found here: <a href=\"https:\/\/touchit.sk\/it-firmy-a-spolocnosti-ktore-robia-vyskum-mozu-vyrazne-usetrit-na-daniach\/405626\" target=\"_blank\" rel=\"noreferrer noopener\">IT companies and companies that do research can save significantly on taxes<\/a>.<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/highgate.sk\/wp-content\/uploads\/2023\/01\/banner-konzultacia-komplexna-peto-1024x576.png\" alt=\"\" class=\"wp-image-230367\" style=\"width:700px\"\/><\/figure>\n<\/div>\n<p><strong>If you are interested in this topic, please <a href=\"https:\/\/highgate.sk\/en\/contact\/\">do not hesitate to contact us<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Peter Varga gave an interview for TouchIT on the topic of preferential tax regime for developmentally active Slovak IT companies. These are the institutes of super deduction and patent box, which our tax system has known for a relatively short time. However, using both regimes, an IT company may not pay income tax in Slovakia [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2993,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[122,125,94],"class_list":["post-240443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-we-in-the-media","tag-patent-box-en","tag-supercomputing","tag-tax-optimisation"],"_links":{"self":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/comments?post=240443"}],"version-history":[{"count":3,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240443\/revisions"}],"predecessor-version":[{"id":244425,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240443\/revisions\/244425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media\/2993"}],"wp:attachment":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media?parent=240443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/categories?post=240443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/tags?post=240443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}